https://www.taxtmi.com/article/detailed?id=14926 Wrongful invocation of section 74 requires proof of fraud, willful misstatement or suppression of facts; where audit allegations are based on information already disclosed in GSTR returns there is no suppression and section 74 is inapplicable. Recent High Court decisions have quashed SCNs or orders under section 74 and treated assessments as under section 73, reducing the applicable period and demand. Tax authorities must establish the specific ingredients for section 74 before issuing notices, and advisers should challenge improper invocation and seek conversion to section 73 where warranted. en-us Tue, 05 Aug 2025 07:54:58 +0530 Tue, 05 Aug 2025 07:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14926 Wrongful invocation of section 74 requires proof of fraud, willful misstatement or suppression of facts; where audit allegations are based on information already disclosed in GSTR returns there is no suppression and section 74 is inapplicable. Recent High Court decisions have quashed SCNs or orders under section 74 and treated assessments as under section 73, reducing the applicable period and demand. Tax authorities must establish the specific ingredients for section 74 before issuing notices, and advisers should challenge improper invocation and seek conversion to section 73 where warranted. Articles Goods and Services Tax - GST Tue, 05 Aug 2025 07:54:58 +0530 https://www.taxtmi.com/article/detailed?id=14926